Category: use tax

Sales Tax on Computer Design, Software Modification Services: Massachusetts Issues Initial Guidance, Yet Questions and Challenges Remain

On Wednesday, July 24th Massachusetts enacted H.B. 3535, An Act Relative to Transportation Finance (“the Act”), which was passed by legislative override of Governor Deval Patrick’s veto.  The Act includes several significant tax provisions, such as the adoption of market-based sourcing for receipts from other than tangible personal property sales and an increase in the cigarette tax. But perhaps […]

Smashing the Myth of the “Tax-Free” Cyber Monday

Cyber Monday 2012 – Projected toSurpass $1.5 Billion in Sales It’s Cyber Monday!!  The online equivalent to Black Friday and a day that’s anticipated to be the busiest online shopping day of 2012.  And while many of you have been perusing the Internet for Cyber Monday “deals”, I’ve been checking the Internet for the media’s […]

The Main Street Fairness Act: Explaining Internet Sales Taxes

Legislative Update:   On July 1, 2010, House Bill (H 5660), was introduced in Congress by Massachusetts representative, William Delahunt. The Bill, named the “Main Street Fairness Act“ states that its purpose is to “promote simplification and fairness in the administration and collection of sales and use taxes, and for other purposes.”My guess is by now, […]

Florida Amnesty Begins July 1st: Another State Jumps on the Amnesty Bandwagon

SALT Alert: As the trend in State Tax Amnesties continues, we have yet another state that has instituted a tax amnesty program. In response to Florida H.B. 5301, the Florida Department of Revenue (“the Department”) has developed and implemented a one-time tax amnesty program which runs from July 1 through September 30, 2010. Florida’s amnesty […]